Harmonized System

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Section V > Chapter 25 > Heading 2514

Explanatory notes

… polished, chamfered or otherwise worked. (b)   Roofing, facing and damp course slates, even if shaped or processed as specified in the text of this heading. (c)   Articles of … drawing, whether framed or not ( heading  96.10 ) and slate pencils ( heading 96.09 ). …

Section XVII > Chapter 89 > Heading 8904

Explanatory notes

… They are distinguishable from other vessels by their specially shaped and strengthened hulls, by their powerful … rope, hawser, etc. (B)  Pusher craft . These are vessels specially designed for pushing barges, lighters, etc. They … the transport of persons or goods. They may be fitted with specialised auxiliary equipment for fire‑fighting, pumping, …

Section XIII > Chapter 69 > Heading 6914

Explanatory notes

… linings for wood burning stoves, including tiles of a kind specially adapted for stoves. Electric heating apparatus is, … jars and containers for laboratories and display jars for pharmacies, confectioners, etc. (7)   Various other articles … and bird-cage accessories. The heading excludes  : (a)   Artificial teeth of ceramics ( heading 90.21 ). (b)   Toys, …

Section XV > Chapter 82 > Heading 8215

Explanatory notes

… articles containing at least one article plated with precious metal 8215.20 ‑ Other sets of assorted articles               ‑ Other : 8215.91 ‑ ‑ Plated with precious metal 8215.99 ‑ ‑ Other This heading includes : … lobster cutters or poultry shears of the secateur or scissors type ( heading 82.01 or  82.13 ). …

Section II > Chapter 12 > Heading 1207

Explanatory notes

… of edible or industrial oils and fats, other than those specified in headings 12.01 to 12.06 (see also General … seeds     Croton seeds     Evening primrose seeds of the species Oenothera biennis and Oenothera lamarckiana Grape … Kapok seeds Mowra seeds Mustard seeds Niger seeds Oiticica seeds Palm nuts and kernels Perilla seeds Physic …

Section III > Chapter 15 > Heading 1507

Explanatory notes

… is obtained by extraction from the seeds of the soya bean ( Glycine max ), using hydraulic or expeller presses, or … includes fractions of soya-bean oil. However, soya-bean lecithin, obtained from crude soya ‑ bean oil during …

Section III > Chapter 15 > Heading 1511

Explanatory notes

… Elaeis melanococca (also known as noli palm) and various species of Acrocomia palms, including the Paraguayan palm … the same oil palms by having a very high palmitic and oleic acid content. Palm oil is used in the manufacture of soap, … for hot-dipped tin coating, in the production of palmitic acid, etc. Refined palm oil is used as a food stuff, e.g., …

Section VI > Chapter 38 > Heading 3826

Explanatory notes

… minerals. Biodiesel consists of mono-alkyl esters of fatty acids of various chain lengths, immiscible with water, with a high boiling point, low vapour … process called transesterification, whereby the fatty acids in oils or fats react with an alcohol (usually …

Section XII > Chapter 65

Explanatory notes

… etc.). It also covers hair-nets of any material and certain specified fittings for headgear. The hats and other headgear … ( heading 61.17 or 62.14 ). (c) Headgear showing signs of appreciable wear and presented in bulk, bales, sacks or … used as hat trimmings (buckles, clasps, badges, feathers, artificial flowers, etc.) when not incorporated in headgear …

Section IV > Chapter 23 > Heading 2307

Explanatory notes

… hydrogen tartrates containing a fairly high proportion of calcium tartrate. They are used as a source of potassium … of white crystals or as a crystalline powder, odourless, acid to taste and stable in air. Wine lees are used in the … This heading excludes cream of tartar ( heading 29.18 ) and calcium tartrate ( heading 29.18 or 38.24 , as the case may …

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